Legal Opinion

State Ex Rel. County Board of Education v. Commissioners of Currituck County

Supreme Court of North Carolina

Decided September 5, 1890PublishedCited by 9 opinions

This was a civil action,'tried at Spring Term, 1890, of CurtpiTUCK Superior Court, before Whitaker, J. This action was brought in the name of the State on relation of “The County Board of Education,” against the Board of Commissioners of the County of Currituck, the Treasurer and Sheriff of that county, to compel the defendants to pay to the relators the sum of money specified and demanded in the complaint for the purposes of the free public schools of the county named.

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This was a civil action,'tried at Spring Term, 1890, of CurtpiTUCK Superior Court, before Whitaker, J. This action was brought in the name of the State on relation of “The County Board of Education,” against the Board of Commissioners of the County of Currituck, the Treasurer and Sheriff of that county, to compel the defendants to pay to the relators the sum of money specified and demanded in the complaint for the purposes of the free public schools of the county named. The following is a copy of the material parts of the complaint: 1. That the defendants, the Board of County Commissioners…

1Opinion of the CourtMekrihoN, C. J.

after stating the facts: It is settled by many decisions of this Court that the equation and limitation of taxation established by the Constitution (Art. 5, § 1) prohibits and prevents the levy of a greater capitation tax than two dollars on each taxable poll, and a tax for the equal amount on property valued at three hundred dollars in cash, to raise revenue for the ordinary purposes of the State and county governments. This is equal to a tax levy of 66$ cents on property valued at one hundred dollars in cash. For such purposes, the whole tax levy cannot exceed the sums mentioned. Railroad…

2Cases cited5 opinions

  1. French v. . Commissioners of New HanoverSupreme Court of North Carolina · 1876
  2. University R.R. Co. v. . W. W. HoldenSupreme Court of North Carolina · 1869
  3. Clifton v. . WynneSupreme Court of North Carolina · 1879
  4. Trull and Brown v. . the Bd. of Com. of Madison Co.Supreme Court of North Carolina · 1875
  5. Barksdale v. Commissioners of Sampson CountySupreme Court of North Carolina · 1885

3Cited by9 opinions

  1. Herring v. . DixonSupreme Court of North Carolina · 1898
  2. Bennett v. Board of CommissionersSupreme Court of North Carolina · 1917
  3. City of Charlotte v. BrownSupreme Court of North Carolina · 1914
  4. Proctor v. Board of CommissionersSupreme Court of North Carolina · 1921
  5. Cottle v. Union Pac. R.Court of Appeals for the Eighth Circuit · 1912

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